Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present import or after many months of the said import - matter remanded back for fresh consideration - AT
Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present import or after many months of the said import - matter remanded back for fresh consideration - AT
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